26 CFR Topic
Farmers' Cooperatives
June 25, 2020
§
1.521-1
Farmers' cooperative marketing and purchasing associations; requirements for exemption under section 521
§
1.522-1
Tax treatment of farmers' cooperative marketing and purchasing associations exempt under section 521
§
1.522-2
Manner of taxation of cooperative associations subject to section 522
§
1.522-3
Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to tax treatment under section 522
§
1.522-4
Taxable years affected
§
1.527-1
Political organizations; generally
§
1.527-2
Definitions
§
1.527-3
Exempt function income
§
1.527-4
Special rules for computation of political organization taxable income
§
1.527-5
Activities resulting in gross income to an individual or political organization
§
1.527-6
Inclusion of certain amounts in the gross income of an exempt organization which is not a political organization
§
1.527-7
Newsletter funds
§
1.527-8
Effective date; filing requirements; and miscellaneous provisions
§
1.527-9
Special rule for principal campaign committees
Tried the LawStack mobile app?
Join thousands and try LawStack mobile for FREE today.
- Carry the law offline, wherever you go.
- Download CFR, USC, rules, and state law to your mobile device.
